| Description | Lea Bridge District; Leamington Priors Gas; Ledbury Gas, Coal & Coke; Leighton Buzzard Gas; Leiston Gas; Leominster Gas & Coke; Lerwick Gas; Lesmahagow Gas Light; Lewes Gas; Leyland Gas; Lichfield Gas; Linlithgow Gas; Liskeard Gas; Littleborough Gas; Liverpool Gas; Llandeilo Gas Light; Llandovery Gas; Llandrindod Wells Gas; Llanelly Gaslight |